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Ltrproj-08: State Special Schools

California Department of Education
Official Letter
California Department of Education
Official Letter

February 10, 2009

Dear County Superintendents of Schools, Auditors, and Treasurers:


Statute requires the school district of residence of the parent or guardian of any residential student attending a State Special School to pay ten percent of the excess annual cost of education for that student (California Education Code Section 59300). Item 6110‑006-0001 of the Budget Act of 2008 (Chapter 268, Statutes of 2008) requires the State Controller Office (SCO) to withhold the amount due from each school district, as reported by the California Department of Education (CDE), from the district’s principal apportionment, and transfer that amount to the State Special Schools’ account (6110-106-0001). The amount withheld is not part of the district’s principal apportionment calculated for the First or Second Principal Apportionment certification; it will be shown as a separate item in the remittance advice for the principal apportionment payment.

Enclosed is the schedule of transfers or “adjustments” for projected excess costs for fiscal year 2008-09 reported by the CDE to SCO. These adjustments will be deducted by the SCO from the February 2009 principal apportionment payments. CDE will authorize the final adjustments in fiscal year 2009-10 once actual annual data become available.

Please advise your school districts of these adjustments as indicated on the enclosed schedules. The amount reflects a reduction to the district’s principal apportionment.

For standardized account code structure (SACS) coding, use Resource Code 0000, Unrestricted Resources, and Revenue Object Code 7130, State Special Schools.

If you have any questions regarding the adjustments, please contact AnneMarie Rouse, Office Technician, State Special Schools & Services Division, at 916-327-3850 or by e-mail at General questions regarding this notice may be directed to Nancy Cook, Categorical Programs Unit, at 916-323-1314 or by e-mail at [Note: the previous contact information is no longer valid and has been replaced with Shannon Reel, Categorical Programs Unit, at 916-319-0323 or by e-mail at]


Scott Hannan, Director
School Fiscal Services Division

Last Reviewed: Wednesday, December 3, 2014

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